Cars - advisory fuel rates for company cars

2019/20

Advisory rates only apply where employers reimburse employees for business travel in a company car or require employees to repay the cost of fuel used for private travel in a company car.

If the rate paid per mile of business travel is no higher than the advisory rate for the particular engine size and fuel type of the car, HMRC will accept that there is no taxable profit and no Class 1 NIC liability.

The advisory fuel rates for journeys undertaken on or after 1 March 2019 are:

Engine size

Petrol

1400cc or less

11p

1401cc - 2000cc

14p

Over 2000cc

21p

Engine size

Diesel

1600cc or less

10p

1601cc - 2000cc

11p

Over 2000cc

13p

Engine size

LPG

1400cc or less

7p

1401cc - 2000cc

8p

Over 2000cc

13p

Hybrid cars are treated as either petrol or diesel cars for this purpose.